Cluster analysis of tax indicators in Europien countries by T. Merkulova, O. Nikolaeva

“…They are characterized by the following average values: 1) the cluster with the lowest total tax-to-GDP ratio, where income taxes predominate; 2) the cluster with the highest total tax-to-GDP ratio, high tax ratio on income and property, and low social contributions; 3) the cluster with an average tax-to-GDP ratio and the largest social contributions; 4) the cluster with an average tax-to-GDP ratio and the predominance of taxes on production and import; 5) countries, where all analyzed tax groups have a roughly equal ratio to GDP. …”
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دراسة تطور الإيرادات الضريبية في سورية (2000-2009) والتنبؤ بحصيلة هذه الإيرادات (2010-2015) انطلاقاً من بيانات قطع حسابات الموازنات العامة للدولة... by قاسم النعيمي, إبراهيم العدي, ابتسام علي رجوب

“…In this research we will deal with the tax income in Syria through cuts of  the accounts of the general budget of the State 2000-2008, and by using the statistical program SPSS, we estimate for (2010-2015)  the total tax and the percentage of its contribution to total revenues, and we estimated all of the direct taxes, indirect taxes, income taxes, taxes on capital, taxes on expenditure and the percentage of each one's contribution to the total taxes and fees to access to a set of conclusions and proposals that contribute to raising the level of the Syrian tax system Raising the slogan of development and modernization in President Bashar al-Assad's plan as well as in conjunction with the adoption of the Social Market Economy and what Syria witnesses of economic openness on the Arab and international level, it became clear that we are in urgent need for the development of the existing tax system and move it to more advanced stages to commensurate with the existing economic and social reality and meet the requirements of development. …”
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Sustainable development at tax-deductible costs or how to assure sustainable development by one’s way of living by Willem Adrianus de Bruijn

“…All reasonable consumers who pay income taxes will then be driven to buy tax-deductible products. …”
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THE PROBLEMS OF BRINGING RUSSIAN TRADE POLICY IN LINE WITH WTO REQUIREMENTS by M. A. Petrova

“…Considering WTO rules, recommendations on the use of the most effective instruments of foreign policy, aimed at improving the competitiveness of the Russian automotive industry, were made, including the rationalization of import and the attraction of new technologies due to the diversification of customs duties on certain groups of automotive components, lowering income taxes, a gradual decrease of the fiscal functions of the customs tariff; the stability and transparency of the instruments of trade policy and simplification of customs procedures.…”
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Essays in climate policy and exhaustible resource economics by Jaakkola, NS

“…</p> <p>Chapter 4 considers an unconventional climate policy instrument: capital income taxes imposed on oil exporters. Such taxes can motivate conservation of polluting resources and allow oil importers to appropriate some oil wealth. …”

Marketing of sheep in Sudan, profile of the market system and production: a case study of North Kordofan and Khartoum States, Sudan by Ahmed Awad, Elsedig Elbadawi, Mohamed Arshad, Fatimah, Mohamed, Zainal Abidin, Ismail, Mohd Mansor

“…The study recommends intensive research for pasture improvement; provide sheep producers/traders with improvement in production technology, reduce marketing channel and price support for the supply of fodder, water and veterinary care and waive income taxes for the farmers.…”
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Investing in the Prevention of Communicable Disease Outbreaks: Fiscal Health Modelling—The Tool of Choice for Assessing Public Finance Sustainability by Simon van der Schans, Marcel H. Schöttler, Jurjen van der Schans, Mark P. Connolly, Maarten J. Postma, Cornelis Boersma

“…Approach I estimated the consequences that can be causally linked to the population counts reducing income taxes by EUR 266 million. The total fiscal loss amounted to EUR 164 million over 2 years (excluding pension payments averted). …”
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Wiley Interpretation and Application of International Financial Reporting Standards 2011 / by Mackenzie, Bruce, author 521469, Coetsee, Danie, author 634441, Njikizana, Tapiwa, author 634442, Chamboko, Raymond, author 634443, Colyvas, Blaise, author 634444

Luxury tax perspectives: The evidence of the Republic of Belarus by Yury Yu. Karaleu, Polina I. Tishkovskaya

“…As the most politically controversial tax that can be not as efficient as income taxes and have unintended consequences, luxury tax was examined from the point of international experience and historical perspective. …”
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INFORMAL EMPLOYMENT OF THE POPULATION OF RUSSIA: ASSESSMENT OF THE SCALE AND THE IMPACT ON PUBLIC FINANCES OF THE COUNTRY by V. N. Salin, V. V. Narbut

“…The authors identified a direct correlation between the share of informal employment and a level of unemployment, and reverse relation between the average money incomes of population per capita and GRP, the amount of investments per capita, level of development of small business, and income taxes per capita. Informal employment negatively affects the collection of taxes, fees and other payments. …”
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العوامل التي يمكن أن تؤثر على سلوك الامتثال الضريبي في سورية أنموذج مقترح by مدين الضابط

“…Which, if applied later, explains the behavior of tax non-compliance by taxpayers, the loss of trust between them and the tax administration, and hence the high rate of tax evasion, especially in terms of income taxes. The paper recommends that this model be applied in subsequent studies to determine the potential impact of each of these factors. …”
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Essays in Municipal Finance by Jensen, Jonathan

“…I find that following reforms, local revenues fall, the state share of education spending increases, and state income taxes increase, while total state and local taxes remain the same. …”
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TINJAUAN YURIDIS ATAS PENERAPAN PRINSIP UNIDROIT DI DALAM KONTRAK EPCI TERHADAP PENGEMBALIAN BIAYA OPERASI (COST RECOVERY) DAN KETENTUAN PAJAK PENGHASILAND I EIOANE USAHAH ULU MINY... by , LUHUR HANDOYO, , Dr. Paripurna, S.H., M.Hum., LL.M.

“…The objective of this research is to get understanding of the general terms and conditions (GTC) of the EPCI Tender Contract Agreement that Impact to Cost Recovery & Income Taxes Regulation in Oil & Gas Industry between Indonesian Oil and Gas companies (K3S) and EPCI companies. …”

Alberta’s New Royalty Regime is a Step Towards Competitiveness: A 2016 Update by Daria Crisan, Jack M. Mintz

“…The changes for conventional oil are significant enough that the new regime entirely overcomes the competitive disadvantages for non-oil sands producers created by the NDP government’s increase in provincial corporate income taxes last year. Under the current regime, Alberta conventional oil bears a marginal effective tax and royalty rate (METRR) of 35.0 per cent (the METRR is relevant for new investment decisions). …”
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Alberta’s New Royalty Regime is a Step Towards Competitiveness: A 2016 Update by Daria Crisan, Jack M. Mintz

“…The changes for conventional oil are significant enough that the new regime entirely overcomes the competitive disadvantages for non-oil sands producers created by the NDP government’s increase in provincial corporate income taxes last year. Under the current regime, Alberta conventional oil bears a marginal effective tax and royalty rate (METRR) of 35.0 per cent (the METRR is relevant for new investment decisions). …”
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Rates of Return on Flow-Through Shares: Investors and Governments Beware by Vijay Jog

“…Flow-through shares are designed for corporations that cannot make good use of expense deductions from their taxes and so, through the use of these special type of shares, can pass along their expenses for shareholders to deduct from their own income taxes. This tax break is not insignificant: The amount of revenue foregone by the federal government due to flow-through shares and the related Mineral Exploration Tax Credit averaged $440 million every year between 2007 and 2012. …”
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Alberta’s New Royalty Regime is a Step Towards Competitiveness: A 2016 Update by Daria Crisan, Jack M. Mintz

“…The changes for conventional oil are significant enough that the new regime entirely overcomes the competitive disadvantages for non-oil sands producers created by the NDP government’s increase in provincial corporate income taxes last year. Under the current regime, Alberta conventional oil bears a marginal effective tax and royalty rate (METRR) of 35.0 per cent (the METRR is relevant for new investment decisions). …”
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Rates of Return on Flow-Through Shares: Investors and Governments Beware by Vijay Jog

“…Flow-through shares are designed for corporations that cannot make good use of expense deductions from their taxes and so, through the use of these special type of shares, can pass along their expenses for shareholders to deduct from their own income taxes. This tax break is not insignificant: The amount of revenue foregone by the federal government due to flow-through shares and the related Mineral Exploration Tax Credit averaged $440 million every year between 2007 and 2012. …”
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Application of the MLI Convention as a means of ensuring the constitutional obligation to pay taxes by Yaroslav Hretsa

“…The article explains the purpose of the MLI Convention, which is to unify the rules for applying international tax conventions in terms of establishing taxation rules with respect to income taxes, to create an effective mechanism for implementing the agreed changes in a coordinated and efficient manner, according to which such agreements will fulfill the task of avoiding double taxation, but at the same time will not be an instrument for abuse, which creates opportunities for tax exemption or reduction of taxes through tax evasion. …”
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Essays on Economic Policy Design by Sturm, John

“…The third chapter (joint with André Sztutman) considers how income taxes should be designed when one accounts for heterogeneity households’ tax responses. …”
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